会计伦理理论研究综述与启示

Overview on Accounting Ethics Thoery from Abroad and at Home

国外对会计伦理的研究已积累了丰富的研究成果,研究的内容涉及会计职业道德教育、职业道德法规建设以及会计伦理基本理论等方面,这些研究成果为我国研究会计伦理理论问题提供了研究基础。本文对国内外会计伦理理论的研究成果进行了回顾,并且提出了我国这一领域还应当研究的主要问题。

The foreign research related to accounting ethics from abroad has accumulated the abundant reseach results, and its research contents involve accounting professional ethical education, professional ethical code constuction and accounting ethical basic theory and so on. These research results provide the abundant research foundation to study accounting ethics theory in China. This paper reviews the research results of accounting ethical theory from abroad and at home, and bring forward som issues which should pay close attention to in the future in China.